https://www.taxtmi.com/caselaws?id=411148 A statutory option to seek fixation of a special excise rate based on actual value addition could not be defeated by a rigid 30 September filing deadline where the option became practically usable only after final resolution of the connected exemption dispute. The application was filed promptly after that determination, and the Court held that rejection solely for delay would undermine the purpose of the notifications. The authority was therefore required to consider the request on merits, especially as an earlier direction to examine the application had been issued without the time-bar objection being raised. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 11 Jan 2022 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411148 A statutory option to seek fixation of a special excise rate based on actual value addition could not be defeated by a rigid 30 September filing deadline where the option became practically usable only after final resolution of the connected exemption dispute. The application was filed promptly after that determination, and the Court held that rejection solely for delay would undermine the purpose of the notifications. The authority was therefore required to consider the request on merits, especially as an earlier direction to examine the application had been issued without the time-bar objection being raised. Case-Laws Central Excise Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411148